# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十三条 (Supplementary Provisions, Article 23)（法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4241-16/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十三条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax caption: machine translation, not official suppl-4241-16/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23 **第一項** 前条第一項の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）第四十二条の十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第二十二条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十第二項又は第三項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の十第二項又は第三項の規定にあつては、それぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を 及び第八項 及び第八項並びに旧効力措置法第四十二条の十第二項、第三項及び第五項 第二項 又は第四十二条の十二の三第三項 若しくは第四十二条の十二の三第三項又は旧効力措置法第四十二条の十第三項 第三項 若しくは第四十二条の十二の三第四項 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の十第四項 第四項 第六十八条の十五の七第一項各号 改正法附則第三十四条第一項の規定により読み替えられた第六十八条の十五の七第一項各号 suppl-4241-16/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-1 With regard to the application of the provisions of Article 42-13 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of paragraph (1) of the preceding Article apply, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table. paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 42-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 42-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) and paragraph (8) and paragraph (8), and Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force paragraph (2) or Article 42-12-3, paragraph (3) or Article 42-12-3, paragraph (3) or Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force paragraph (3) or Article 42-12-3, paragraph (4) , Article 42-12-3, paragraph (4) or Article 42-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force paragraph (4) the items of Article 68-15-7, paragraph (1) the items of Article 68-15-7, paragraph (1) as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act machine translation, not official **第二項** 前条第一項の規定の適用がある場合で、かつ、所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）第十七条の二から第十七条の三の三までの規定の適用がある場合における平成二十六年新租税特別措置法第四十二条の十三の規定の適用については、前項及び平成二十六年新震災特例法第十七条の四第一項の規定にかかわらず、次の表の上欄に掲げる平成二十六年新租税特別措置法第四十二条の十三の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項 次の各号に掲げる規定 次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第二十二条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第四十二条の十第二項又は第三項の規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この条において「震災特例法」という。）第十七条の二第二項又は第三項の規定、震災特例法第十七条の二の二第二項又は第三項の規定、震災特例法第十七条の二の三第二項又は第三項の規定、震災特例法第十七条の三第一項の規定、震災特例法第十七条の三の二第一項の規定及び震災特例法第十七条の三の三第一項の規定を含む。以下この条において同じ。） 当該各号に定める金額を 当該各号に定める金額（旧効力措置法第四十二条の十第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の二の二第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の二の三第二項又は第三項の規定にあつてはそれぞれ同条第二項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第三項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の三の二第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とし、震災特例法第十七条の三の三第一項の規定にあつては同項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号及び第四項を除き、以下この条において同じ。）を 及び第八項 及び第八項、旧効力措置法第四十二条の十第二項、第三項及び第五項並びに震災特例法第十七条の二第二項及び第三項、第十七条の二の二第二項及び第三項、第十七条の二の三第二項及び第三項並びに第十七条の三から第十七条の三の三まで 第二項 又は第四十二条の十二の三第三項 若しくは第四十二条の十二の三第三項、旧効力措置法第四十二条の十第三項又は震災特例法第十七条の二第三項、第十七条の二の二第三項若しくは第十七条の二の三第三項 第三項 青色申告書 法人税法第二条第三十一号に規定する確定申告書 法人税法第二条第三十二号 同条第三十二号 又は第四十二条の五第四項 若しくは第四十二条の五第四項 若しくは第四十二条の十二の三第四項 、第四十二条の十二の三第四項若しくは旧効力措置法第四十二条の十第四項 該当するものに 該当するもの又は震災特例法第十七条の二第四項、第十七条の二の二第四項若しくは第十七条の二の三第四項の規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに 第四項 青色申告書 法人税法第二条第三十一号に規定する確定申告書 法人税法第二条第三十二号 同条第三十二号 第六十八条の十五の七第一項各号 改正法附則第三十四条第二項の規定により読み替えられた第六十八条の十五の七第一項各号 suppl-4241-16/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-2 With regard to the application of the provisions of Article 42-13 of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and where the provisions of Articles 17-2 through 17-3-3 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and Article 17-4, paragraph (1) of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of Article 42-13 of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table. paragraph (1) the provisions listed in the following items the provisions listed in the following items (including the provisions of Article 42-10, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act" in this Article), which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article), the provisions of Article 17-2, paragraph (2) or (3) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (hereinafter referred to as the "Earthquake Special Provisions Act" in this Article), the provisions of Article 17-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 17-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, the provisions of Article 17-3, paragraph (1) of the Earthquake Special Provisions Act, the provisions of Article 17-3-2, paragraph (1) of the Earthquake Special Provisions Act and the provisions of Article 17-3-3, paragraph (1) of the Earthquake Special Provisions Act; the same applies hereinafter in this Article) the amount specified in each of those items the amount specified in each of those items (for the provisions of Article 42-10, paragraph (2) or (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-2-2, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-2-3, paragraph (2) or (3) of the Earthquake Special Provisions Act, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (2) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; for the provisions of Article 17-3-2, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; and for the provisions of Article 17-3-3, paragraph (1) of the Earthquake Special Provisions Act, the amount obtained by deducting, from the maximum tax credit prescribed in that paragraph, the amount that cannot be fully deducted even through the deduction under that paragraph; the same applies hereinafter in this Article, except in item (iii) and paragraph (4)) and paragraph (8) and paragraph (8), Article 42-10, paragraphs (2), (3) and (5) of the Former Act on Special Measures Concerning Taxation Kept in Force, and Article 17-2, paragraphs (2) and (3), Article 17-2-2, paragraphs (2) and (3), Article 17-2-3, paragraphs (2) and (3) and Articles 17-3 through 17-3-3 of the Earthquake Special Provisions Act paragraph (2) or Article 42-12-3, paragraph (3) or Article 42-12-3, paragraph (3), Article 42-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force, or Article 17-2, paragraph (3), Article 17-2-2, paragraph (3) or Article 17-2-3, paragraph (3) of the Earthquake Special Provisions Act paragraph (3) blue return final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act Article 2, item (xxxii) of the Corporation Tax Act item (xxxii) of that Article "又は" (or) Article 42-5, paragraph (4) "若しくは" (or, joining a smaller group of alternatives) Article 42-5, paragraph (4) or Article 42-12-3, paragraph (4) , Article 42-12-3, paragraph (4) or Article 42-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force those falling under those falling under, or those that would fall under the carried-over excess of the tax credit limit prescribed in Article 17-2, paragraph (4), Article 17-2-2, paragraph (4) or Article 17-2-3, paragraph (4) of the Earthquake Special Provisions Act if those provisions were applied, paragraph (4) blue return final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act Article 2, item (xxxii) of the Corporation Tax Act item (xxxii) of that Article the items of Article 68-15-7, paragraph (1) the items of Article 68-15-7, paragraph (1) as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act machine translation, not official --- ## Cites - suppl-4241-16/art-23/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4241-16/art-23/par-1: 前条第一項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4241-16/art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-1 - suppl-4241-16/art-23/par-1: 次項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4241-16/art-23/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-2 - suppl-4241-16/art-23/par-1: 改正法附則第三十四条第一項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4241-16/art-34/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-1 - suppl-4241-16/art-23/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第十三条 → e-Gov law 426AC0000000010, 第十三条 (Article 13), art-13 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の二の二第二項 → e-Gov law 423AC0000000029, 第十七条の二の二第二項 (Article 17-2-2, paragraph (2)), art-17-2-2/par-2 — not held in this collection - suppl-4241-16/art-23/par-2: 第三項 → e-Gov law 423AC0000000029, 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の二の三第二項 → e-Gov law 423AC0000000029, 第十七条の二の三第二項 (Article 17-2-3, paragraph (2)), art-17-2-3/par-2 — not held in this collection - suppl-4241-16/art-23/par-2: 第三項 → e-Gov law 423AC0000000029, 第十七条の二の三第三項 (Article 17-2-3, paragraph (3)), art-17-2-3/par-3 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の三第一項 → e-Gov law 423AC0000000029, 第十七条の三第一項 (Article 17-3, paragraph (1)), art-17-3/par-1 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の三の二第一項 → e-Gov law 423AC0000000029, 第十七条の三の二第一項 (Article 17-3-2, paragraph (1)), art-17-3-2/par-1 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の三の三第一項 → e-Gov law 423AC0000000029, 第十七条の三の三第一項 (Article 17-3-3, paragraph (1)), art-17-3-3/par-1 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の二第二項 → e-Gov law 423AC0000000029, 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — not held in this collection - suppl-4241-16/art-23/par-2: 第三項 → e-Gov law 423AC0000000029, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection - suppl-4241-16/art-23/par-2: 第十七条の三から第十七条の三の三まで → e-Gov law 423AC0000000029, 第十七条の三 (Article 17-3), art-17-3 — not held in this collection - suppl-4241-16/art-23/par-2: 震災特例法第十七条の二第四項 → e-Gov law 423AC0000000029, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection - suppl-4241-16/art-23/par-2: 第十七条の二の二第四項 → e-Gov law 423AC0000000029, 第十七条の二の二第四項 (Article 17-2-2, paragraph (4)), art-17-2-2/par-4 — not held in this collection - suppl-4241-16/art-23/par-2: 第十七条の二の三第四項 → e-Gov law 423AC0000000029, 第十七条の二の三第四項 (Article 17-2-3, paragraph (4)), art-17-2-3/par-4 — not held in this collection - suppl-4241-16/art-23/par-2: 改正法附則第三十四条第二項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4241-16/art-34/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-2 - suppl-4241-16/art-23/par-2: 前条第一項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4241-16/art-22/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-22/par-1 - suppl-4241-16/art-23/par-2: この項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4241-16/art-23/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-2 - suppl-4241-16/art-23/par-2: 前項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-4241-16/art-23/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-1 - 租税特別措置法 附則第二十三条第二項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-23/par-2 - 租税特別措置法 附則第三十四条第一項（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-1 - 租税特別措置法 附則第三十四条第二項（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-34/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-531, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-012, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07